State Filing - Introduction

Typically, states require filing for W-2s, W-2Gs, and various 1099s. Many states have specific requirements for e-filing and paper filing returns. Since each state operates differently, it is important to review your state requirements prior to filing a 1099 or W-2 Form. ExpressTaxFilings offers the unique advantage of seamless and simple electronic filing for both your W-2s and 1099s


Who is required to file with a state?

Most states require filing for all state residents that have had or that should have had income tax withheld, or for any non-residents working within the state in question, unless the state in which the employee resides in has a reciprocal agreement with the state in question.

What are the most common 1099s employers are required to file?

Though each state has its own set of regulations, typically Forms 1099-MISC, DIV, INT, and R are required to be filed with the state, regardless of its participation in the Combined Federal/State Filing (CF/SF) program.

What are the most common ways to file with a state?

Most states allow paper filing with limits on the amount of forms that may be paper filed. After that limit is reached, states usually require e-filing.

Is state filing annual?

In some cases, yes, but the requirements vary from state to state and include quarterly, monthly, and semi-weekly filing.

Do I need to notify the IRS when I have filed my state returns?

No, the IRS does not need to be notified of your filing with your state(s).

Do I need to register with a state?

Most states require you to register your business with their respective Departments of Revenue, but some do allow for the use of only your EIN.

When are the due dates for state filing?

Every state has its own requirements and due dates for filing applicable forms. To be sure, you should check with your local or applicable state Department of Revenue.

1099 Form

Form 1099 is used when a taxpayer has received income from sources other than a wage-paying job. There are eleven (11) different variations to the 1099, and the type of income being reported will determine which Form you need to use.

Learn more about state filing Form 1099

W-2 Form

Form W-2 is where employers report employees’ annual earnings and taxes withheld at the end of each year. The employer is required to send a copy of the completed W-2 to the IRS, the employee, and possibly any states for whom state taxes were withheld. Employers filing over 250 forms to the IRS must file electronically.

Learn more about state filing Form W-2

State Filing Due Dates

Tax Year 2015 / Calendar Year 2016

State Name W-2 E-filing Due 1099 E-filing Due
Alabama February 29th March 31st
Alaska N/A N/A
Arizona February 29th N/A
Arkansas February 29th March 31st
California N/A March 31st
Colorado February 29th March 31st
Connecticut February 29th March 31st
Delaware March 31st March 31st
District of Columbia February 1st March 31st
Florida N/A N/A
Georgia February 29th March 31st
Hawaii February 29th March 31st
Idaho February 29th March 31st
Illinois March 31st N/A
Indiana February 29th March 31st
Iowa N/A N/A
Kansas February 29th March 31st
Kentucky February 1st N/A
Louisiana February 29th N/A
Maine February 29th March 31st
Maryland February 29th N/A
Massachusetts March 31st March 31st
Michigan February 29th March 31st
Minnesota February 29th March 31st
Mississippi March 31st March 31st
Missouri February 29th March 31st
Montana February 29th March 31th
Nebraska February 29th March 31th
Nevada N/A N/A
New Hampshire N/A N/A
New Jersey February 29th March 31st
New Mexico February 29th March 31st
New York N/A N/A
North Carolina February 29th March 31st
North Dakota February 29th March 31st
Ohio February 29th March 31st
Oklahoma N/A March 31st
Oregon March 31st N/A
Pennsylvania February 1st March 31st
Rhode Island February 29th March 31st
South Carolina February 29th March 31st
South Dakota N/A N/A
Tennessee N/A N/A
Texas N/A N/A
Utah March 31st March 31st
Vermont February 29th March 31st
Virginia February 1st March 31st
Washington N/A N/A
West Virginia February 29th March 31st
Wisconsin February 1st March 31st
Wyoming N/A N/A

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.